PENGARUH PREDIKSI KEBANGKRUTAN, RASIO ARUS KAS, DAN PERKARA PENGADILAN TERHADAP OPINI AUDIT GOING CONCERN

• Main Author: Andriansyah, (Author)
• Format: Book
• Published: 2021-07-17.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This research is a quantitative study that aims to examine the effect of bankruptcy prediction, cash flow ratio, and litigation as well as moderating variables of company growth on going concern audit opinion. The population in this study are non-financial companies listed on the Indonesia Stock Exchange for the period 2019 and 2020 to compare data before and at the time of Covid-19. Sampling using cluster sampling and obtained a sample of 168 of the 84 companies sampled in this study. Hypothesis testing in this study uses Logistics Regression Analysis using the SPSS (Statistical Product and Service Solution) version 26 program and a significance level of 5% (0.05). The results of data analysis show that (1) bankruptcy predictions have a significant positive effect on going concern audit opinion, (2) cash flow ratios have a significant negative effect on going concern audit opinion, (3) litigations have no effect on going concern audit opinion, and (4) company growth has no role in weakening the relationship between bankruptcy prediction and going concern audit opinion.

Item Description

http://repository.upnvj.ac.id/13247/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/13247/2/AWAL.pdf
http://repository.upnvj.ac.id/13247/3/BAB%201.pdf
http://repository.upnvj.ac.id/13247/4/BAB%202.pdf
http://repository.upnvj.ac.id/13247/5/BAB%203.pdf
http://repository.upnvj.ac.id/13247/6/BAB%204.pdf
http://repository.upnvj.ac.id/13247/7/BAB%205.pdf
http://repository.upnvj.ac.id/13247/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/13247/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/13247/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/13247/11/ARTIKEL%20KI.pdf